Brazil Vacation Pay Calculator (Férias)

How it works

Every CLT worker earns paid vacation, and the pay is more than a normal month. This is an estimate of the vacation remuneration and its deductions — not tax advice, and a collective agreement can add to it.

The base is the salary for the days taken. A full period is 30 days, which pays one month's salary; fewer days pay proportionally:

valor das férias = salário × (dias ÷ 30)

On top of that comes the ⅓ constitutional bonus — one third of the vacation salary, guaranteed by the Constitution:

férias = valor das férias + ⅓

INSS and IRRF are then withheld on that total (income tax uses the 2026 table and its redutor, so lower amounts often come out tax-free). Take-home is:

líquido = férias − INSS − IRRF

This estimate taxes the férias on their own. If you take fewer than 30 days, the rest of the month's salary is paid in the same competência, and because INSS and IRRF are progressive, the real withholding on the combined amount is somewhat higher.

Worked example

For a R$3,000 salary and a full 30-day vacation, the base is 3,000 × (30 ÷ 30) = R$3,000, and the ⅓ bonus adds 3,000 ÷ 3 = R$1,000, for R$4,000 gross. INSS on R$4,000 is R$368.60; at this level the income tax comes to R$0. Net vacation pay is 4,000 − 368.60 = R$3,631.40.

Frequently asked questions

How is vacation pay calculated in Brazil?

Take the salary for the days off (a full 30 days = one month), add the ⅓ constitutional bonus, then subtract INSS and IRRF. What remains is the net vacation pay.

What is the ⅓ constitutional bonus?

The Constitution guarantees vacation paid at least one third above the normal salary (art. 7, XVII). So 30 days of vacation pay one month's salary plus a third of it.

Are INSS and income tax withheld from férias?

Yes — vacation pay is taxable. INSS and IRRF are charged on the total (salary portion plus the ⅓ bonus), the same tables as a monthly salary, including the 2026 redutor.

What if I take fewer than 30 days?

The salary portion is proportional to the days, and the ⅓ bonus is a third of that. Ten days pay a third of a month plus its bonus; the calculator scales it for you.

Is vacation pay tax-free for lower salaries?

The income tax often comes out to zero at lower amounts because of the 2026 redutor, just like a monthly salary up to R$5,000. INSS is still due.

Does this include selling vacation days (abono)?

No. This calculates the standard 30-day (or fewer) vacation. Selling up to a third of the days for cash (abono pecuniário), which is tax-exempt, is a separate step not modeled here.